Scottish tax plans create additional complexity and anomalies, experts warn

Planned changes to Scottish rates of income tax would add further complexity to a system that is already difficult for taxpayers to understand, tax professionals said after Derek Mackay, cabinet secretary for finance and the constitution, set out Scotland’s draft budget on December 14.

My news story for Tax Analysts, published on December 15 (paywall), is now reproduced in full with permission:

Scottish Tax Plans Create Additional Complexity and Anomalies, Experts Warn (PDF)